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Language: en
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Pages: 229
Type: BOOK - Published: 2024-08-06 - Publisher: Edward Elgar Publishing
In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment, consolidation, an
Language: en
Pages: 274
Pages: 274
Type: BOOK - Published: 2011-01-01 - Publisher: Kluwer Law International B.V.
The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justi
Language: en
Pages: 338
Pages: 338
Type: BOOK - Published: 2016-04-24 - Publisher: Kluwer Law International B.V.
The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of glo
Language: en
Pages: 272
Pages: 272
Type: BOOK - Published: 2010-12-15 - Publisher: Kluwer Law International B.V.
Although EU Member States have retained national sovereignty in tax matters, a consistent line of decisions by the European Court of Justice requires them to ex
Language: en
Pages: 192
Pages: 192
Type: BOOK - Published: 1999-01-01 - Publisher:
This work examines the role of global economic change and the concepts of State sovereignty and jurisdiction in the creation and elimination of direct tax barri